BSS-CONSULT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BSS-CONSULT
Largest movements
- Cash +€21,071
up €21,071 (+553.5%), from €3,807 to €24,878
mainly Net result for the year (+€18,229) and Depreciation (+€14,161)
- Tangible fixed assets -€6,932
down €6,932 (-12.3%), from €56,175 to €49,243
of which Furniture and vehicles: -€8,824
- Formation expenses -€1,739
down €1,739 (-100.0%), from €1,739 to €0
- Receivables within one year -€1,214
down €1,214 (-9.2%), from €13,234 to €12,020
of which Trade receivables: -€909
- Reserves +€16,073
up €16,073 (+143.2%), from €11,227 to €27,300
- Debts after one year -€13,533
down €13,533 (-33.1%), from €40,830 to €27,297
- Other debts +€4,450
up €4,450 (+233.3%), from €1,907 to €6,358
- Tax, wage and social debts +€3,706
up €3,706 (+63.9%), from €5,796 to €9,501
of which Taxes: +€6,396
- Gross operating margin +€23,450
up €23,450 (+136.3%), from €17,200 to €40,650
- Depreciation +€11,762
up €11,762 (+490.4%), from €2,399 to €14,161
- Taxes +€3,151
up €3,151 (+101.5%), from €3,105 to €6,256
- Financial charges +€1,459
up €1,459 (+531.7%), from €274 to €1,733
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,258 | €88,104 | +€10,847 | +14.0% |
| Formation expenses | 20 | €1,739 | €0 | -€1,739 | -100.0% |
| Fixed assets | 21/28 | €56,175 | €49,243 | -€6,932 | -12.3% |
| Tangible fixed assets | 22/27 | €56,175 | €49,243 | -€6,932 | -12.3% |
| Plant, machinery and equipment | 23 | - | €1,892 | +€1,892 | |
| Furniture and vehicles | 24 | €56,175 | €47,351 | -€8,824 | -15.7% |
| Current assets | 29/58 | €19,344 | €38,862 | +€19,518 | +100.9% |
| Amounts receivable within one year | 40/41 | €13,234 | €12,020 | -€1,214 | -9.2% |
| Trade receivables | 40 | €12,884 | €11,975 | -€909 | -7.1% |
| Other amounts receivable | 41 | €351 | €46 | -€305 | -86.9% |
| Cash at bank and in hand | 54/58 | €3,807 | €24,878 | +€21,071 | +553.5% |
| Deferred charges and accrued income | 490/1 | €2,303 | €1,963 | -€340 | -14.8% |
| Total equity and liabilities | 10/49 | €77,258 | €88,104 | +€10,847 | +14.0% |
| Equity | 10/15 | €13,727 | €30,289 | +€16,563 | +120.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,227 | €27,300 | +€16,073 | +143.2% |
| Distributable reserves | 133 | €11,227 | €27,300 | +€16,073 | +143.2% |
| Profit (loss) carried forward | 14 | - | €489 | +€489 | |
| Amounts payable | 17/49 | €63,531 | €57,815 | -€5,716 | -9.0% |
| Amounts payable after more than one year | 17 | €40,830 | €27,297 | -€13,533 | -33.1% |
| Financial debts | 170/4 | €40,830 | €27,297 | -€13,533 | -33.1% |
| Amounts payable within one year | 42/48 | €22,702 | €30,518 | +€7,817 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €13,068 | €13,533 | +€465 | +3.6% |
| Trade debts | 44 | €1,931 | €1,126 | -€805 | -41.7% |
| Suppliers | 440/4 | €1,931 | €1,126 | -€805 | -41.7% |
| Taxes, remuneration and social security | 45 | €5,796 | €9,501 | +€3,706 | +63.9% |
| Taxes | 450/3 | €3,105 | €9,501 | +€6,396 | +206.0% |
| Remuneration and social security | 454/9 | €2,690 | €0 | -€2,690 | -100.0% |
| Other amounts payable | 47/48 | €1,907 | €6,358 | +€4,450 | +233.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,399 | €14,161 | +€11,762 | +490.4% |
| Other operating charges | 640/8 | €195 | €271 | +€76 | +39.0% |
| Gross operating margin | 9900 | €17,200 | €40,650 | +€23,450 | +136.3% |
| Operating profit (loss) | 9901 | €14,607 | €26,218 | +€11,612 | +79.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €274 | €1,733 | +€1,459 | +531.7% |
| Recurring financial charges | 65 | €274 | €1,733 | +€1,459 | +531.7% |
| Profit (loss) for the period before taxes | 9903 | €14,332 | €24,485 | +€10,153 | +70.8% |
| Income taxes | 67/77 | €3,105 | €6,256 | +€3,151 | +101.5% |
| Profit (loss) for the period | 9904 | €11,227 | €18,229 | +€7,002 | +62.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,227 | €18,229 | +€7,002 | +62.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.